Florida Senate - 2021                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 50
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       Senator Farmer moved the following:
    1         Senate Amendment to Amendment (913612) (with title
    2  amendment)
    4         Delete lines 1298 - 1487
    5  and insert:
    6         Section 14. Present subsections (3) through (46) of section
    7  443.036, Florida Statutes, are redesignated as subsections (4)
    8  through (47), respectively, a new subsection (3) is added to
    9  that section, and present subsection (24) of that section is
   10  amended, to read:
   11         443.036 Definitions.—As used in this chapter, the term:
   12         (3) “Alternative base period” means the four most recently
   13  completed calendar quarters before an individual’s benefit year,
   14  if such quarters qualify the individual for benefits and were
   15  not previously used to establish a prior valid benefit year.
   16         (25)(24) “High quarter” means the quarter in an
   17  individual’s base period, or in the individual’s alternative
   18  base period if an alternative base period is used for
   19  determining benefits eligibility, in which the individual has
   20  the greatest amount of wages paid, regardless of the number of
   21  employers paying wages in that quarter.
   22         Section 15. Paragraph (g) of subsection (1) of section
   23  443.091, Florida Statutes, is amended to read:
   24         443.091 Benefit eligibility conditions.—
   25         (1) An unemployed individual is eligible to receive
   26  benefits for any week only if the Department of Economic
   27  Opportunity finds that:
   28         (g) She or he has been paid wages for insured work equal to
   29  1.5 times her or his high quarter wages during her or his base
   30  period, except that an unemployed individual is not eligible to
   31  receive benefits if the base period wages are less than $3,400.
   32  If an unemployed individual is ineligible for benefits based on
   33  base period wages, his or her wages shall be calculated using
   34  the alternative base period, and his or her claim shall be
   35  established using such wages.
   36         Section 16. Subsections (2) and (3) of section 443.111,
   37  Florida Statutes, are amended to read:
   38         443.111 Payment of benefits.—
   40         (a) To establish a benefit year for reemployment assistance
   41  benefits, an individual must have:
   42         1.(a) Wage credits in two or more calendar quarters of the
   43  individual’s base period or alternative base period.
   44         2.(b) Minimum total base period wage credits equal to the
   45  high quarter wages multiplied by 1.5, but at least $3,400 in the
   46  base period, or in the alternative base period if the
   47  alternative base period is used for benefits eligibility.
   48         (b)1. If a worker is ineligible for benefits based on base
   49  period wages, wages for that worker must be calculated using an
   50  alternative base period and the claim shall be established using
   51  such wages.
   52         2. If the wage information for an individual’s most
   53  recently completed calendar quarter is unavailable to the
   54  department from regular quarterly reports of systematically
   55  accessible wage information, the department must promptly
   56  contact the individual’s employer to obtain the wage
   57  information.
   58         3. Wages that fall within the alternative base period of
   59  claims established under this paragraph are not available for
   60  reuse in qualifying for any subsequent benefit years.
   61         4. The department shall adopt rules to administer this
   62  paragraph.
   63         (3) WEEKLY BENEFIT AMOUNT.—
   64         (a) An individual’s “weekly benefit amount” is an amount
   65  equal to one twenty-sixth of the total wages for insured work
   66  paid during that quarter of the base period in which the total
   67  wages paid were the highest, but not less than $32 or more than
   68  $275. The weekly benefit amount, if not a multiple of $1, is
   69  rounded downward to the nearest full dollar amount. The maximum
   70  weekly benefit amount in effect at the time the claimant
   71  establishes an individual weekly benefit amount is the maximum
   72  benefit amount applicable throughout the claimant’s benefit
   73  year.
   74         (b) The weekly benefit amount shall be based on either the
   75  claimant’s base period wages or alternative base period wages,
   76  whichever period results in the greater benefit amount.
   77         Section 17. Paragraph (a) of subsection (4) of section
   78  215.425, Florida Statutes, is amended to read:
   79         215.425 Extra compensation claims prohibited; bonuses;
   80  severance pay.—
   81         (4)(a) On or after July 1, 2011, a unit of government that
   82  enters into a contract or employment agreement, or renewal or
   83  renegotiation of an existing contract or employment agreement,
   84  that contains a provision for severance pay with an officer,
   85  agent, employee, or contractor must include the following
   86  provisions in the contract:
   87         1. A requirement that severance pay provided may not exceed
   88  an amount greater than 20 weeks of compensation.
   89         2. A prohibition of provision of severance pay when the
   90  officer, agent, employee, or contractor has been fired for
   91  misconduct, as defined in s. 443.036(30) s. 443.036(29), by the
   92  unit of government.
   93         Section 18. Paragraph (a) of subsection (1) and paragraph
   94  (f) of subsection (13) of section 443.1216, Florida Statutes,
   95  are amended to read:
   96         443.1216 Employment.—Employment, as defined in s. 443.036,
   97  is subject to this chapter under the following conditions:
   98         (1)(a) The employment subject to this chapter includes a
   99  service performed, including a service performed in interstate
  100  commerce, by:
  101         1. An officer of a corporation.
  102         2. An individual who, under the usual common-law rules
  103  applicable in determining the employer-employee relationship, is
  104  an employee. However, whenever a client, as defined in s.
  105  443.036(19) s. 443.036(18), which would otherwise be designated
  106  as an employing unit has contracted with an employee leasing
  107  company to supply it with workers, those workers are considered
  108  employees of the employee leasing company. An employee leasing
  109  company may lease corporate officers of the client to the client
  110  and other workers to the client, except as prohibited by
  111  regulations of the Internal Revenue Service. Employees of an
  112  employee leasing company must be reported under the employee
  113  leasing company’s tax identification number and contribution
  114  rate for work performed for the employee leasing company.
  115         a. However, except for the internal employees of an
  116  employee leasing company, each employee leasing company may make
  117  a separate one-time election to report and pay contributions
  118  under the tax identification number and contribution rate for
  119  each client of the employee leasing company. Under the client
  120  method, an employee leasing company choosing this option must
  121  assign leased employees to the client company that is leasing
  122  the employees. The client method is solely a method to report
  123  and pay unemployment contributions, and, whichever method is
  124  chosen, such election may not impact any other aspect of state
  125  law. An employee leasing company that elects the client method
  126  must pay contributions at the rates assigned to each client
  127  company.
  128         (I) The election applies to all of the employee leasing
  129  company’s current and future clients.
  130         (II) The employee leasing company must notify the
  131  Department of Revenue of its election by July 1, 2012, and such
  132  election applies to reports and contributions for the first
  133  quarter of the following calendar year. The notification must
  134  include:
  135         (A) A list of each client company and the unemployment
  136  account number or, if one has not yet been issued, the federal
  137  employment identification number, as established by the employee
  138  leasing company upon the election to file by client method;
  139         (B) A list of each client company’s current and previous
  140  employees and their respective social security numbers for the
  141  prior 3 state fiscal years or, if the client company has not
  142  been a client for the prior 3 state fiscal years, such portion
  143  of the prior 3 state fiscal years that the client company has
  144  been a client must be supplied;
  145         (C) The wage data and benefit charges associated with each
  146  client company for the prior 3 state fiscal years or, if the
  147  client company has not been a client for the prior 3 state
  148  fiscal years, such portion of the prior 3 state fiscal years
  149  that the client company has been a client must be supplied. If
  150  the client company’s employment record is chargeable with
  151  benefits for less than 8 calendar quarters while being a client
  152  of the employee leasing company, the client company must pay
  153  contributions at the initial rate of 2.7 percent; and
  154         (D) The wage data and benefit charges for the prior 3 state
  155  fiscal years that cannot be associated with a client company
  156  must be reported and charged to the employee leasing company.
  157         (III) Subsequent to choosing the client method, the
  158  employee leasing company may not change its reporting method.
  159         (IV) The employee leasing company shall file a Florida
  160  Department of Revenue Employer’s Quarterly Report for each
  161  client company by approved electronic means, and pay all
  162  contributions by approved electronic means.
  163         (V) For the purposes of calculating experience rates when
  164  the client method is chosen, each client’s own benefit charges
  165  and wage data experience while with the employee leasing company
  166  determines each client’s tax rate where the client has been a
  167  client of the employee leasing company for at least 8 calendar
  168  quarters before the election. The client company shall continue
  169  to report the nonleased employees under its tax rate.
  170         (VI) The election is binding on each client of the employee
  171  leasing company for as long as a written agreement is in effect
  172  between the client and the employee leasing company pursuant to
  173  s. 468.525(3)(a). If the relationship between the employee
  174  leasing company and the client terminates, the client retains
  175  the wage and benefit history experienced under the employee
  176  leasing company.
  177         (VII) Notwithstanding which election method the employee
  178  leasing company chooses, the applicable client company is an
  179  employing unit for purposes of s. 443.071. The employee leasing
  180  company or any of its officers or agents are liable for any
  181  violation of s. 443.071 engaged in by such persons or entities.
  182  The applicable client company or any of its officers or agents
  183  are liable for any violation of s. 443.071 engaged in by such
  184  persons or entities. The employee leasing company or its
  185  applicable client company is not liable for any violation of s.
  186  443.071 engaged in by the other party or by the other party’s
  187  officers or agents.
  188         (VIII) If an employee leasing company fails to select the
  189  client method of reporting not later than July 1, 2012, the
  190  entity is required to report under the employee leasing
  191  company’s tax identification number and contribution rate.
  192         (IX) After an employee leasing company is licensed pursuant
  193  to part XI of chapter 468, each newly licensed entity has 30
  194  days after the date the license is granted to notify the tax
  195  collection service provider in writing of their selection of the
  196  client method. A newly licensed employee leasing company that
  197  fails to timely select reporting pursuant to the client method
  198  of reporting must report under the employee leasing company’s
  199  tax identification number and contribution rate.
  200         (X) Irrespective of the election, each transfer of trade or
  201  business, including workforce, or a portion thereof, between
  202  employee leasing companies is subject to the provisions of s.
  203  443.131(3)(h) s. 443.131(3)(g) if, at the time of the transfer,
  204  there is common ownership, management, or control between the
  205  entities.
  206         b. In addition to any other report required to be filed by
  207  law, an employee leasing company shall submit a report to the
  208  Labor Market Statistics Center within the Department of Economic
  209  Opportunity which includes each client establishment and each
  210  establishment of the leasing company, or as otherwise directed
  211  by the department. The report must include the following
  212  information for each establishment:
  213         (I) The trade or establishment name;
  214         (II) The former reemployment assistance account number, if
  215  available;
  216         (III) The former federal employer’s identification number,
  217  if available;
  218         (IV) The industry code recognized and published by the
  219  United States Office of Management and Budget, if available;
  220         (V) A description of the client’s primary business activity
  221  in order to verify or assign an industry code;
  222         (VI) The address of the physical location;
  223         (VII) The number of full-time and part-time employees who
  224  worked during, or received pay that was subject to reemployment
  225  assistance taxes for, the pay period including the 12th of the
  226  month for each month of the quarter;
  227         (VIII) The total wages subject to reemployment assistance
  228  taxes paid during the calendar quarter;
  229         (IX) An internal identification code to uniquely identify
  230  each establishment of each client;
  231         (X) The month and year that the client entered into the
  232  contract for services; and
  233         (XI) The month and year that the client terminated the
  234  contract for services.
  235         c. The report must be submitted electronically or in a
  236  manner otherwise prescribed by the Department of Economic
  237  Opportunity in the format specified by the Bureau of Labor
  238  Statistics of the United States Department of Labor for its
  239  Multiple Worksite Report for Professional Employer
  240  Organizations. The report must be provided quarterly to the
  241  Labor Market Statistics Center within the department, or as
  242  otherwise directed by the department, and must be filed by the
  243  last day of the month immediately after the end of the calendar
  244  quarter. The information required in sub-sub-subparagraphs b.(X)
  245  and (XI) need be provided only in the quarter in which the
  246  contract to which it relates was entered into or terminated. The
  247  sum of the employment data and the sum of the wage data in this
  248  report must match the employment and wages reported in the
  249  reemployment assistance quarterly tax and wage report.
  250         d. The department shall adopt rules as necessary to
  251  administer this subparagraph, and may administer, collect,
  252  enforce, and waive the penalty imposed by s. 443.141(1)(b) for
  253  the report required by this subparagraph.
  254         e. For the purposes of this subparagraph, the term
  255  “establishment” means any location where business is conducted
  256  or where services or industrial operations are performed.
  257         3. An individual other than an individual who is an
  258  employee under subparagraph 1. or subparagraph 2., who performs
  259  services for remuneration for any person:
  260         a. As an agent-driver or commission-driver engaged in
  261  distributing meat products, vegetable products, fruit products,
  262  bakery products, beverages other than milk, or laundry or
  263  drycleaning services for his or her principal.
  264         b. As a traveling or city salesperson engaged on a full
  265  time basis in the solicitation on behalf of, and the
  266  transmission to, his or her principal of orders from
  267  wholesalers, retailers, contractors, or operators of hotels,
  268  restaurants, or other similar establishments for merchandise for
  269  resale or supplies for use in the business operations. This sub
  270  subparagraph does not apply to an agent-driver or a commission
  271  driver and does not apply to sideline sales activities performed
  272  on behalf of a person other than the salesperson’s principal.
  273         4. The services described in subparagraph 3. are employment
  274  subject to this chapter only if:
  275         a. The contract of service contemplates that substantially
  276  all of the services are to be performed personally by the
  277  individual;
  278         b. The individual does not have a substantial investment in
  279  facilities used in connection with the services, other than
  280  facilities used for transportation; and
  281         c. The services are not in the nature of a single
  282  transaction that is not part of a continuing relationship with
  283  the person for whom the services are performed.
  284         (13) The following are exempt from coverage under this
  285  chapter:
  286         (f) Service performed in the employ of a public employer as
  287  defined in s. 443.036, except as provided in subsection (2), and
  288  service performed in the employ of an instrumentality of a
  289  public employer as described in s. 443.036(36)(b) or (c) s.
  290  443.036(35)(b) or (c), to the extent that the instrumentality is
  291  immune under the United States Constitution from the tax imposed
  292  by s. 3301 of the Internal Revenue Code for that service.
  293         Section 19. Paragraph (g) of subsection (3) of section
  294  443.131, Florida Statutes, as amended by section 20 of this act,
  295  is amended to read:
  296         443.131 Contributions.—
  299         (g) Transfer of employment records.—
  300         1. For the purposes of this subsection, two or more
  301  employers who are parties to a transfer of business or the
  302  subject of a merger, consolidation, or other form of
  303  reorganization, effecting a change in legal identity or form,
  304  are deemed a single employer and are considered to be one
  305  employer with a continuous employment record if the tax
  306  collection service provider finds that the successor employer
  307  continues to carry on the employing enterprises of all of the
  308  predecessor employers and that the successor employer has paid
  309  all contributions required of and due from all of the
  310  predecessor employers and has assumed liability for all
  311  contributions that may become due from all of the predecessor
  312  employers. In addition, an employer may not be considered a
  313  successor under this subparagraph if the employer purchases a
  314  company with a lower rate into which employees with job
  315  functions unrelated to the business endeavors of the predecessor
  316  are transferred for the purpose of acquiring the low rate and
  317  avoiding payment of contributions. As used in this paragraph,
  318  notwithstanding s. 443.036(15) s. 443.036(14), the term
  319  “contributions” means all indebtedness to the tax collection
  320  service provider, including, but not limited to, interest,
  321  penalty, collection fee, and service fee. A successor employer
  322  must accept the transfer of all of the predecessor employers’
  323  employment records within 30 days after the date of the official
  324  notification of liability by succession. If a predecessor
  325  employer has unpaid contributions or outstanding quarterly
  326  reports, the successor employer must pay the total amount with
  327  certified funds within 30 days after the date of the notice
  328  listing the total amount due. After the total indebtedness is
  329  paid, the tax collection service provider shall transfer the
  330  employment records of all of the predecessor employers to the
  331  successor employer’s employment record. The tax collection
  332  service provider shall determine the contribution rate of the
  333  combined successor and predecessor employers upon the transfer
  334  of the employment records, as prescribed by rule, in order to
  335  calculate any change in the contribution rate resulting from the
  336  transfer of the employment records.
  337         2. Regardless of whether a predecessor employer’s
  338  employment record is transferred to a successor employer under
  339  this paragraph, the tax collection service provider shall treat
  340  the predecessor employer, if he or she subsequently employs
  341  individuals, as an employer without a previous employment record
  342  or, if his or her coverage is terminated under s. 443.121, as a
  343  new employing unit.
  344         3. The state agency providing reemployment assistance tax
  345  collection services may adopt rules governing the partial
  346  transfer of experience rating when an employer transfers an
  347  identifiable and segregable portion of his or her payrolls and
  348  business to a successor employing unit. As a condition of each
  349  partial transfer, these rules must require the following to be
  350  filed with the tax collection service provider: an application
  351  by the successor employing unit, an agreement by the predecessor
  352  employer, and the evidence required by the tax collection
  353  service provider to show the benefit experience and payrolls
  354  attributable to the transferred portion through the date of the
  355  transfer. These rules must provide that the successor employing
  356  unit, if not an employer subject to this chapter, becomes an
  357  employer as of the date of the transfer and that the transferred
  358  portion of the predecessor employer’s employment record is
  359  removed from the employment record of the predecessor employer.
  360  For each calendar year after the date of the transfer of the
  361  employment record in the records of the tax collection service
  362  provider, the service provider shall compute the contribution
  363  rate payable by the successor employer or employing unit based
  364  on his or her employment record, combined with the transferred
  365  portion of the predecessor employer’s employment record. These
  366  rules may also prescribe what contribution rates are payable by
  367  the predecessor and successor employers for the period between
  368  the date of the transfer of the transferred portion of the
  369  predecessor employer’s employment record in the records of the
  370  tax collection service provider and the first day of the next
  371  calendar year.
  372         4. This paragraph does not apply to an employee leasing
  373  company and client contractual agreement as defined in s.
  374  443.036, except as provided in s. 443.1216(1)(a)2.a. The tax
  375  collection service provider shall, if the contractual agreement
  376  is terminated or the employee leasing company fails to submit
  377  reports or pay contributions as required by the service
  378  provider, treat the client as a new employer without previous
  379  employment record unless the client is otherwise eligible for a
  380  variation from the standard rate.
  382  ================= T I T L E  A M E N D M E N T ================
  383  And the title is amended as follows:
  384         Delete lines 2130 - 2211
  385  and insert:
  386         An act relating to state financial matters; providing
  387         a short title; amending s. 212.02, F.S.; revising the
  388         definition of the term “retail sale” to include sales
  389         facilitated through a marketplace; conforming a
  390         provision to changes made by the act; amending s.
  391         212.05, F.S.; conforming provisions to changes made by
  392         the act; amending s. 212.054, F.S.; requiring
  393         marketplace providers and persons located outside of
  394         this state to remit discretionary sales surtax when
  395         delivering tangible personal property to a county
  396         imposing a surtax; amending s. 212.0596, F.S.;
  397         replacing provisions relating to the taxation of mail
  398         order sales with provisions relating to the taxation
  399         of remote sales; defining the terms “remote sale” and
  400         “substantial number of remote sales”; providing that
  401         every person making a substantial number of remote
  402         sales is a dealer for purposes of the sales and use
  403         tax; authorizing the Department of Revenue to adopt
  404         rules for collecting use taxes from unregistered
  405         persons; requiring marketplace providers and persons
  406         required to report remote sales to remit discretionary
  407         sales surtax when delivering tangible personal
  408         property to a county imposing a surtax; creating s.
  409         212.05965, F.S.; defining terms; providing that
  410         certain marketplace providers are dealers for purposes
  411         of the sales and use tax; requiring certain
  412         marketplace providers to provide a certain
  413         certification to their marketplace sellers; specifying
  414         requirements for marketplace sellers; requiring
  415         certain marketplace providers to allow the Department
  416         of Revenue to examine and audit their books and
  417         records; specifying the examination and audit
  418         authority of the Department of Revenue; providing that
  419         a marketplace seller, rather than the marketplace
  420         provider, is liable for sales tax collection and
  421         remittance under certain circumstances; authorizing
  422         marketplace providers and marketplace sellers to enter
  423         into agreements for the recovery of certain taxes,
  424         interest, and penalties; providing construction and
  425         applicability; amending s. 212.05965, F.S.; requiring
  426         marketplace providers to collect and remit certain
  427         additional fees at the time of sale; authorizing
  428         marketplace providers and marketplace sellers to
  429         contractually agree for marketplace sellers to collect
  430         applicable taxes and fees; specifying requirements for
  431         marketplace sellers who collect such taxes and fees;
  432         providing for liability of sellers who fail to collect
  433         or remit such taxes and fees; amending s. 212.06,
  434         F.S.; revising the definition of the term “dealer”;
  435         conforming provisions to changes made by the act;
  436         amending s. 212.07, F.S.; conforming a cross
  437         reference; amending s. 212.11, F.S.; requiring certain
  438         marketplace providers or persons required to report
  439         remote sales to file returns and pay taxes
  440         electronically; amending s. 212.12, F.S.; deleting the
  441         authority of the Department of Revenue’s executive
  442         director to negotiate a collection allowance with
  443         certain dealers; deleting the requirement that certain
  444         sales and use taxes on communications services be
  445         collected on the basis of a certain addition;
  446         requiring that certain sales and use taxes be
  447         calculated based on a specified rounding algorithm,
  448         rather than specified brackets; conforming provisions
  449         to changes made by the act; amending s. 212.18, F.S.;
  450         requiring certain marketplace providers or persons
  451         required to report remote sales to file a registration
  452         application electronically; conforming a provision to
  453         changes made by the act; amending s. 212.20, F.S.;
  454         providing applicability of requirements for refund of
  455         taxes adjudicated unconstitutionally collected to
  456         taxes levied or collected pursuant to marketplace
  457         provisions; requiring certain amounts to be deposited
  458         into the Unemployment Compensation Trust Fund during
  459         specified periods; specifying requirements for the
  460         Department of Revenue in reducing distributions by
  461         certain refund amounts paid out of the General Revenue
  462         Fund; requiring the Office of Economic and Demographic
  463         Research to certify to the Department of Revenue
  464         whether the trust fund balance exceeds a certain
  465         amount; providing for contingent future repeal;
  466         amending s. 443.036, F.S.; defining and revising terms
  467         for purposes of the Reemployment Assistance Program
  468         Law; amending s. 443.091, F.S.; revising conditions
  469         under which an individual may qualify for reemployment
  470         assistance benefits; amending s. 443.111, F.S.;
  471         requiring an alternative base period to be used under
  472         certain circumstances when calculating wages in
  473         determining qualification for reemployment assistance
  474         benefits; requiring the Department of Economic
  475         Opportunity to contact an individual’s employer if
  476         certain wage information is unavailable through
  477         specified means; specifying that wages that fall
  478         within an alternative base period are not available
  479         for reuse in subsequent benefit years; requiring the
  480         department to adopt rules; providing that weekly
  481         benefit amounts be determined based on the greater of
  482         the base period or alternative base period; amending
  483         ss. 215.425 and 443.1216, F.S.; conforming cross
  484         references; amending s. 443.131, F.S.; conforming a
  485         cross-reference; specifying, at